Marvin L. Barmes and Barbara J. Barmes - Page 48




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               Sandbar Wholesale Trust managers took over and told the                
               former employees of Marvin L. & Barbara J. Barmes they                 
               could be contracted by Sandbar Wholesale Trust and                     
               would have to fill out new paperwork, which included;                  
               Work for Hire Statement, U.S. Department of Justice                    
               Immigration and Naturalization Service Form I-9,                       
               Late/Absenteeism Policy, Affidavit of Citizenship and                  
               Domicile, Access to Trade Secrets and Confidential                     
               Information and Form W-8. * * * No Form W-4 filled out.                
               Upon the completion of the above paperwork they would                  
               be Independent Contractors for Sandbar Wholesale Trust.                
               Enclosed you will find two letters.  One from Gregory                  
               Paul Karl, CPA to Internal Revenue Service.  The other                 
               from Internal Revenue Service, Chief Accounting Branch,                
               Charles F. Felthaus to Gregory P. Karl, CPA.  Sandbar                  
               Wholesale Trust is a Pure Trust.  A Pure Trust organi-                 
               zation has no tax requirements, therefore an Employer                  
               Identification Number is not required.  [Reproduced                    
               literally.]                                                            
          The two letters to which petitioners referred in the protest                
          affidavit were copies of the Karl letter and the Felthaus letter            
          that Sovereignty included in its promotional materials and                  
          provided to petitioners.                                                    
          Federal Employment Tax Returns                                              
               Federal Employment Tax Returns--Petitioners                            
               On July 7, 1995, Ms. Barmes signed Form 941, Employer’s                
          Quarterly Federal Tax Return (Form 941), for the quarter ended              
          June 30, 1995, which was filed under the name “Marvin L. and                
          Barbara J. Barmes PTR”, EIN 35-1305131.  That form reflected                
          total wages, tips, and other compensation paid by Marvin L. and             
          Barbara J. Barmes PTR in the amount of $304,990.23.                         
               On October 5, 1995, Ms. Barmes signed Form 941 for the                 






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